Budget Implementation Act, 2000 (S.C. 2000, c. 14)

Act current to 2019-06-20 and last amended on 2018-12-13. Previous Versions

PART 4First Nations’ Sales Tax (continued)

General Provisions (continued)

Marginal note:Agreement with Government of Canada

  •  (1) If the council of a band has made a by-law imposing a tax under this Part, the council may enter into an administration agreement within the meaning of subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act in respect of the by-law.

  • Marginal note:Rules where agreement

    (2) If the council of a band has entered into an administration agreement under subsection (1) in respect of a by-law,

    • (a) Part IX of, and Schedules V, VI and VII to, the Excise Tax Act apply for the purposes of the by-law as if the tax imposed under the by-law were imposed under section 165 of that Act;

    • (b) Part IX of the Excise Tax Act applies for all other purposes as if the by-law were part of that Part and the tax imposed under the by-law were imposed under that Part;

    • (c) the by-law applies as if Part IX of the Excise Tax Act were part of the by-law and tax imposed under that Part were imposed under the by-law;

    • (d) for greater certainty,

      • (i) where a person does anything to satisfy a requirement of the by-law that would satisfy a corresponding requirement of Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the requirement of the by-law is deemed to have been satisfied,

      • (ii) where a person does anything to exercise an authority under the by-law that would be a valid exercise of a corresponding authority under Part IX of the Excise Tax Act if the tax imposed under the by-law were imposed under section 165 of that Act, the authority under the by-law is deemed to have been validly exercised, and

      • (iii) every person who is a registrant for the purposes of Part IX of the Excise Tax Act is a registrant for the purposes of the by-law; and

    • (e) any proceeding that could be taken under any other Act of Parliament in respect of the tax imposed under section 165 of the Excise Tax Act may be taken in respect of the tax imposed under the by-law.

Marginal note:Tax under subsection 165(1) of the Excise Tax Act not payable

 No tax is payable under subsection 165(1) of the Excise Tax Act in respect of a supply if tax is payable in respect of the supply under a by-law made under subsection 24(1).

Marginal note:Offence

 Where a person commits an act or omission in respect of a by-law made under subsection 24(1) that would be an offence under a provision of Part IX of the Excise Tax Act if the act or omission were committed in relation to that Part,

  • (a) subject to paragraph (b), the person is guilty of an offence punishable on summary conviction;

  • (b) the Attorney General of Canada may elect to prosecute the person by indictment where an offence under that provision of that Part may be prosecuted by indictment; and

  • (c) the person is liable on conviction to the punishment provided for in that provision of that Part.

Marginal note:Amendment of schedule

 The Governor in Council may, by order, amend the schedule by adding to it or deleting from it the name of any band.

Consequential Amendments

 [Amendments]

Conditional Amendment

 [Amendment]

PART 5Excise Tax Act

 [Amendments]

PART 6Income Tax Act

 [Amendments]

PART 7Amendments to Other Acts

Canada Labour Code

 [Amendment]

 [Repealed, 2018, c. 27, s. 529]

Marginal note:Coming into force

 Section 42 comes into force on December 31, 2000.

Canada Pension Plan

 [Amendment]

Marginal note:Subsection 114(2) does not apply

  •  (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Act.

  • Marginal note:Coming into force

    Footnote *(2) Section 45 comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.

Special Import Measures Act

 [Amendment]

 
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